Variable costing income statement Top Disc manufactures flying disks. The following information is available for the year, the company's first year in business when it produced 390,000 units. Revenue of $540,000 was generated by the sale of 216,000 flying disk Variable Cost Fixed Cost Production Direct material Direct labor $180,000 120,000 90,000 Overhead Selling and administrative $135,000 120,000 108,000 a. What is the variable production cost per unit? $ b. What is the total contribution margin per unit? $ C. Prepare a variable costing income statement. Note: Only use a negative sign to indicate a net loss (if applicable). Income Statement For the Year Sales revenue $ Less variable costs Cost of goods sold $ Selling and administrative Contribution margin $ Less fixed expenses Manufacturing overhead $ Selling and administrative Net income (loss) $